ANALISIS PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN YANG MENYEBABKAN AUDIT DELAY (Studi kasus Pada PT. Apexindo Pratama Duta Tbk yang Terdaftar di Bursa Efek Indonesia)

PT. Apexindo Pratama Duta Tbk is an Indonesian company which is engaged in the sector of offshore and onshore drillings for oil, gas, geothermal, and Coal Bed Machine industry. The problem identified at PT. Apexindo Pratama Duta Tbk. was the delay of annual financial statement audit as seen on the date of annual financial statement audit conducted during 2015-2017 periods. The research was aimed at determining the cause of Audit Delay observed from profitability ratio, solvability, and company’s measurement. The analysis methods applied in the research were associative and descriptive. The data deployed in the research were secondary data. The results of the research show that on Nagelkerke R Square the result is amounted to 0.672, such value shows the ability of independent variables (profitability, solvability, and company’s measurement) in explaining dependent variables (Audit Delay) which is aggregated to 67.2% and the remaining 32.8% is caused by other factors out of the model that explains dependent variable. Thus, the result of Omnibus Test o Model Coefficients with the value amounted to 0.329 which is higher than 0.05 so that profitability ratio, solvability and company’s measurement do not influence the model altogether

Analisis Profitabilitas, Solvabilitas dan Ukuran Perusahaan yang Menyebabkan Audit Delay

The purpose of this study is to determine the ratio of profitability, solvency and size of the company whether it affects the Audit Delay on PT Apexindo Pratama Duta Tbk listed on the Stock Exchange in the 2015-2017 period. the analytical method used in this research is descriptive-associative method. The data used in this study are secondary data from the company's financial statements. The results showed the value of Nagelkerke R Square was 0.672. This value shows the ability of independent variables (profitability, solvency and company size) in explaining the dependent variable (Audit Delay) is 67.2% and the remaining 32.8% there are other factors outside the model that explain the dependent variable. And the results of the Omnibus Test of Model Coefficients with a value of 0.329, which means greater than 0.05, the profitability, solvency and size of the company variables together do not affect the company's model (Audit Delay). In conclusion, profitability, solvency and company size variables do not affect and cause Audit Delay at PT Apexindo Pratama Duta Tbk. Keywords: Audit Delay, Company’s Measurement, Profitability Ratio Solvability Ratio